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layout">當前位置：<a href='/' target='_self'>建設工程教育網(wǎng)</a> > <a href='/gujia/'>房地產(chǎn)估價師</a> > <a href='/gujia/stzx/'>試題中心</a> > <a href='/gujia/moniti/'>模擬試題</a></div>  <div id="a0lmosil" class="layout clearfix">  <div id="a0lmosil" class="main-left clearfix">  <a href="http://www.accreditedmedicalassistantprograms.com/gujia/project/" target="_blank" title="2025年房地產(chǎn)估價師招生方案"><img src="/upload/resources/image/2024/11/15/597074.png" alt="2025年房地產(chǎn)估價師招生方案" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1>對于房地產(chǎn)開發(fā)項目，不出現(xiàn)在項目投資現(xiàn)金流量表中的是（　）。</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2019-12-25 14:20</span> <span id="a0lmosil" class="source">來源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設工程教育網(wǎng)">建設工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p>　　2020年房地產(chǎn)估價師考試備考進行時，建設工程教育網(wǎng)房估小編為大家搜集整理了房地產(chǎn)估價師考試歷年試題、易錯題、練習題等，希望大家在備考的過程中能事半功倍，提高復習效率，在2020年房地產(chǎn)估價師考試中取得好成績！</p><p>　　<strong>單選題</strong></p><p>　　對于房地產(chǎn)開發(fā)項目，不出現(xiàn)在項目投資現(xiàn)金流量表中的是（?。?/p><p>　　A.銷售收入</p><p>　　B.開發(fā)建設投資</p><p>　　C.增值稅金及附加</p><p>　　D.借款本金償還</p><p>　　【正確答案】 D</p><p>　　【答案解析】本題考查的是基本報表。項目投資現(xiàn)金流量表不分投資資金來源，以全部投資作為計算基礎，用以計算全部投資財務內(nèi)部收益率、財務凈現(xiàn)值及投資回收期等評價指標，考察項目全部投資的盈利能力，為各個投資方案（不論其資金來源及利息多少）進行比較建立共同的基礎。選項D出現(xiàn)在資本金現(xiàn)金流量表。參見教材P267.</p><p style="text-align: center;"><a target="_blank">[天天做題]房地產(chǎn)估價師每日一練>></a></p><p style="text-align: right;"><strong>建設工程教育網(wǎng)原創(chuàng)·轉載請注明出處</strong></p> 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